Dayton Society of Natural History

Nonprofit profile at a glance

EIN
310585917
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Dayton, OH, USA
Phone
9372757431
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural History, Natural Science Museums

Official website

Reported finances

Revenue
$7,773,993
Expenses
$5,013,607
Assets
$23,245,276
Liabilities
$732,657

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • TRACEY TOMME (PRESIDENT & CEO)

Highest reported compensation

  • TRACEY TOMME (PRESIDENT & CEO): $201,969 total reported compensation
  • MICHAEL WESTENDORF (CFO): $124,617 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the dayton society of natural history is to create and provide meaningful and entertaining learning experiences for curious minds to engage with natural history, science, and nature while honoring and preserving collections for future generations.

What it reported doing in 2024

The dayton society of natural history creates and provides meaningful and entertaining learning experiences for curious minds to engage with natural history, science, and nature while honoring and preserving collections for future generations. Dsnh's operation of the boonshoft museum of discovery and sunwatch indian village/archaeological park provided interactive learning experiences for about 246,192 visitors, educating and enlightening them about the wonders of the world through science. In 2024 the boonshoft museum of discovery had 169,657 member and guest visits; 47,922 school children visited the museum; the stem-to-you program reached 21,443; and 7,170 visited sunwatch indian village/archaeological park.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 79
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.2%; rating input score 53
  • Program expense ratio: 69.3%; rating input score 69
  • Fundraising efficiency: $13.64 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 35.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.64; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 53.2% of revenue deployed · 69.3% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $202K · 23 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.